Legal Opinion
DuLaney v. Continental Life Insurance
Supreme Court of Arkansas
Decided April 4, 1932PublishedCited by 13 opinions
1Opinion of the Court
'Smith, J.
The General Assembly, at its regular 1931 session, passed an act, No. 235, entitled, “An act to amend § 9968 of Crawford & Moses’ Digest for the purpose of raising additional revenue in order to meet requirements and accept benefits from the Federal Government and Other Agencies, for Public Health Purposes.” Acts 1931, page 721.
Section 9968, Crawford & Moses’ Digest, imposed a tax of two per cent, on the gross premium receipts of certain named insurance companies, in lieu of all other taxes based on such receipts. The amendment of this section effected by act No. 235 was to increase…
2Cases cited2 opinions
- Stanley v. GatesSupreme Court of Arkansas · 1929
- Jefferson Std. Life Ins. Co. v. King, Ins. Com.Supreme Court of South Carolina · 1932
3Cited by13 opinions
- Bean v. Office of Child Support EnforcementSupreme Court of Arkansas · 2000
- Fletcher v. BryantSupreme Court of Arkansas · 1968
- Arkansas Dep't of Human Services v. WaltersSupreme Court of Arkansas · 1993
- Central States Life Insurance v. StateSupreme Court of Arkansas · 1935
- American Refrigerator Transit Company v. StroopeSupreme Court of Arkansas · 1935
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